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The work Die Rechtssache Gielen und ihre Bedeutung für die Option zur unbeschränkten Steuerpflicht = The Gielen case and its consequences on the option for residence taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

This article discusses the consequences of the Gielen case in which the Court requested a preliminary ruling from the European Court of Justice on the compatibility of the option for non-residents to be taxed as a resident taxpayer with the EC freedom of establishment. Section 1(4) of the Austrian Income Tax Act contains a similar option. However, the author argues, such treatment remains contrary to Art. 49 TFEU due to its discriminatory character, unless the non-resident makes use of this option